1

A bill to be entitled

2

An act relating to sales tax exemptions; amending s.

3

212.08, F.S.; exempting the sale or lease of gasoline-

4

electric hybrid vehicles and vehicles powered by certain

5

other alternative fuels from the tax on sales, rental,

6

use, consumption, storage, or distribution imposed by

7

state law; providing certain mileage requirements for the

8

vehicle; limiting the amount of the tax exemption;

9

providing for future expiration of the exemption;

10

providing an effective date.

11

12

Be It Enacted by the Legislature of the State of Florida:

13

14

     Section 1.  Paragraph (ggg) is added to subsection (7) of

15

section 212.08, Florida Statutes, to read:

16

     212.08  Sales, rental, use, consumption, distribution, and

17

storage tax; specified exemptions.--The sale at retail, the

18

rental, the use, the consumption, the distribution, and the

19

storage to be used or consumed in this state of the following are

20

hereby specifically exempt from the tax imposed by this chapter.

21

     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any

22

entity by this chapter do not inure to any transaction that is

23

otherwise taxable under this chapter when payment is made by a

24

representative or employee of the entity by any means, including,

25

but not limited to, cash, check, or credit card, even when that

26

representative or employee is subsequently reimbursed by the

27

entity. In addition, exemptions provided to any entity by this

28

subsection do not inure to any transaction that is otherwise

29

taxable under this chapter unless the entity has obtained a sales

30

tax exemption certificate from the department or the entity

31

obtains or provides other documentation as required by the

32

department. Eligible purchases or leases made with such a

33

certificate must be in strict compliance with this subsection and

34

departmental rules, and any person who makes an exempt purchase

35

with a certificate that is not in strict compliance with this

36

subsection and the rules is liable for and shall pay the tax. The

37

department may adopt rules to administer this subsection.

38

     (ggg) Gasoline-electric hybrid vehicles and vehicles

39

powered by other alternative fuels.--Also exempt from the tax

40

imposed by this chapter are sales or leases of gasoline-electric

41

hybrid vehicles, or vehicles powered by other alternative fuels,

42

and having at least a 25-miles-per-gallon combined city and

43

highway mileage rating. The exemption shall inure at the time of

44

sale or lease to any entity meeting the requirements of this

45

subsection, but may not exceed $1,500. This paragraph does not

46

apply to hydrogen-powered vehicles as described in subparagraph

47

(ccc)2. This paragraph expires July 1, 2013.

48

     Section 2.  This act shall take effect July 1, 2008.